For this annual report, we have followed the VSME (basic & comprehensive module) as a stepping stone. The abbreviation VSME stands for the Voluntary Sustainability Reporting Standard for Non-Listed Micro, Small and Medium Enterprises. This guideline aligns with the CSRD and was published by EFRAG in December 2024. EFRAG is also responsible for the reporting standard of the CSRD: the ESRS.
In 2024, ARN conducted a survey among a diverse group of external stakeholders, all employees, board members, and the supervisory board. Based on this, a so-called materiality analysis was carried out. Such an analysis maps out which topics stakeholders find important and how they value them. The results have been used for the compilation of this annual report.
Unlike the financial statements, no external verification has taken place for this report. All numerical data are extracted from ARN’s database, which is fed by sources including RDW, car dismantling companies, collection companies, and processors. All information has been checked through a structured internal process by subject matter experts and responsible management.